12. Horg and Elaine are divorced. Their son, Teddy, aged eight is being raised by Elaine and her current husband, Deeban. But Horg contributes RM500 per month towards Teddy's expenses. Explain whether Horg can claim the child relief? A. Yes. RM1000 B. Yes. RM2000 C. No. Only Deeban can clain D. Yes. RM500 13. Mr James is employer working in UPM. Adhice him when shall he needs to submit his annual tax return A 31 May B. 30 April C. 31 March D. 30 June 14. In the year 2019, Encik Abdullah claimed received a basic salary of RM6,500 per month, and monthly allowances of RM1,000 for travelling and M1,00 or ntetaning potential linets. He claimed the following deductions in his 2019 tax returns RM7,800 in travelling expenditure supported by receipts RM5,200 in client's entertainment claims substantiated with receipts A RM102,000 B. RM96,800 C. RM99,800 D. RM89,000 15. A bought a land with objective to build her dream home in June 2019. Due to the Covid pandemic she loss her employment income and decided to sales the land. She able to sold higher 20% from your original price. State whether the profit is subject to income A. True B. False